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	GR No. 176020 2014-09-29	HEIRS OF TELESFORO JULAO v. SPS. ALEJANDRO DEL CASTILLO, J.
Based on the foregoing, it is clear that in an action for recovery of possession, the assessed value of the property sought to be recovered determines the court's jurisdiction.[61]
	GR No. 199133 2014-09-29	ESPERANZA TUMPAG v. SAMUEL TUMPAG BRION, J.
Lastly, we note that the present petitioner's situation comes close with those of the respondents in Honorio Bernardo v. Heirs of Eusebio Villegas,[28] where the Villegas heirs, in filing their complaint for accion publiciana before the RTC, failed to allege the assessed value of the subject property. On the complaint's omission, the defendant questioned the RTC's jurisdiction in his answer to the complaint and, again, in his appeal before the CA.